4(1)  For the purposes of claims falling within paragraph (2), Part 1 of the Act shall apply subject to the modifications set out in paragraphs (3) to (5).

4(2)  A claim falls within this paragraph if it is a claim for tax credits which a person is treated as having made by virtue of regulation 3(6), other than a claim which he is treated as having made in the tax year in which he made his claim under regulation 3(5).

4(3)  Omit sections 14 to 17 (initial decisions, revised decisions and final notices).

4(4)  In section 18 (decisions after final notices)–

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